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	<title>Pillar Two Directive &#8211; MICHALIS C. ZAMBARTAS, Advocates, Legal &amp; Tax Advisors</title>
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	<title>Pillar Two Directive &#8211; MICHALIS C. ZAMBARTAS, Advocates, Legal &amp; Tax Advisors</title>
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		<title>Cyprus Implements Global Minimum Tax for Multinational Enterprises and Large Domestic Groups</title>
		<link>https://zambartaslegal.com/cyprus-implements-global-minimum-tax-for-multinational-enterprises-and-large-domestic-groups/</link>
		
		<dc:creator><![CDATA[Michalis C. Zambartas]]></dc:creator>
		<pubDate>Thu, 23 Jan 2025 10:03:11 +0000</pubDate>
				<category><![CDATA[International Tax]]></category>
		<category><![CDATA[Cyprus]]></category>
		<category><![CDATA[domestic top up tax]]></category>
		<category><![CDATA[global minimum tax]]></category>
		<category><![CDATA[IIR]]></category>
		<category><![CDATA[Income Inclusion Rule]]></category>
		<category><![CDATA[multinational enterprises]]></category>
		<category><![CDATA[OECD]]></category>
		<category><![CDATA[Pillar Two Directive]]></category>
		<category><![CDATA[Under-Taxed Profits Rule]]></category>
		<guid isPermaLink="false">https://zambartaslegal.com/?p=3035</guid>

					<description><![CDATA[On 12 December 2024, the Cyprus House of Representatives approved the transposition of Council Directive (EU) 2022/2523 of 14 December 2022, referred to as the “Pillar Two Directive,” into domestic <br /><a href="https://zambartaslegal.com/cyprus-implements-global-minimum-tax-for-multinational-enterprises-and-large-domestic-groups/" class="more-link btn btn-primary">Read More</a>]]></description>
		
		
		
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